Depreciation/Wear and Tear

By Marc Sevitz · Updated

Calculating Depreciation/Wear and Tear (note 47), does it apply to both provisional taxpayer and regular taxpayer ?Under which conditions can you claim for it ?
TaxTim Marc

TaxTim Marc said:
12 November 2014 at 22:29

Yes it would apply to a taxpayer regardless. However you either need to have received a travel allowance or be a commission earner or work for yourself to clam this allowance.
Salary / IRP5
Independent Contractor
Provisional Tax
Deductions
Commission
Depreciation / Wear and Tear
Travel Allowance